A bill to amend the Internal Revenue Code of 1954 to exempt certain vehicles, trailers, bodies, chassis, parts and accessories used for farming purposes from the excise tax and from the highway use tax imposed on such property.

openUnited States· United States Congress· EN

Introduced

1 December 1981

Last action

—

Status

Committee on Finance requested executive comment from OMB; Treasury Department; Agriculture Department.

Summary

Amends the Internal Revenue Code to exempt from the manufacturers' excise tax on motor vehicles any vehicle, trailer, semitrailer, body, chassis, part, or accessory primarily designed as feed, seed, or fertilizer equipment or as livestock transportation equipment. Exempts such equipment from the highway use tax.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

No timeline events have been ingested for this record yet.

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

Introduced in Senate
summary · EN · 1 December 1981
Open at official source

Related records

No cross-record relationships stored yet.

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.

Official source: https://www.congress.gov/bill/97th-congress/senate-bill/1898
Open data entity: https://api.congress.gov/v3/bill/97/s/1898